Jurnal Mantik, 8 (1) (2024), ISSN 2685-4236 (Online)

Published by:Institute of Computer Science (IOCS)

Jurnal Mantik
Journal homepage: www.iocscience.org/ejournal/index.php/mantik

Effect of internal control systems, implementation of

good governance and employee competence on financial
management performance
Epa1, Jajang Badruzaman2, Apip Supriadi3
1-3Magister of Management, University of Siliwangi, Indonesia

ARTICLE INFO ABSTRACT

Article history: Improper financial management performance can cause

problems. Problems of governance, development, guidance and
Received Feb 25, 2024
empowerment and unplanned financing, not properly organized
Revised Mar 19, 2024
and disciplined budgets as regulated by the Ministry of Finance.
Accepted May 26, 2024
The purpose of this study is to determine and analyze the effect
of the Internal Control System, Implementation of Good
Keywords: Government Governance and Employee Competence on
Financial Management Performance in Developing Villages in
Employee Competence Tasikmalaya Regency based on the Decree of the Director
Financial Management General of Village and Rural Development No. 389.4.1/2021. The
Performance method applied was a survey with a quantitative approach. The
Good Government Governance sample used was 156 developing villages in Tasikmalaya Regency
Internal Control System which were determined by proportionate stratified random
sampling. The analysis technique uses path analysis and the
results indicate that the internal control system, implementation
of good government governance and employee competence
simultaneously and partially have a positive and significant
effect on financial management performance in developing
villages in Tasikmalaya.
This is an open access article under the CC BY-NC license.

Corresponding Author:
Epa,
Postgraduate program/Magister of Management,
University of Siliwangi
Siliwangi No.24, Kahuripan, Tawang, Tasikmalaya, West Java, 46115 Indonesia.
Email: epa.campus@gmail.com

1. INTRODUCTION

The government as an association entity that has its own policies to manage, maintain
management, and regulate the implementation of a government system (Sucihati et al.,
2021; Mualifu et al., 2019). In the process of implementing the government systems,
challenged by demands for performance as a public organization, demands for
accountability for government implementation related to budget allocations and
community needs related to its services, especially in this digital era (Putra et al., 2018;
Putri & Widajantie, 2022). The village community has the right to obtain any information
about the village through information services to the public and report it in the village
deliberation at least once a year. The people of the village can participate in the deliberation
to respond to the report on the implementation of village development (Hardiningsih et al.,
2020).

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A good and clean government generally takes place in a society that has effective
social control which is a characteristic of a democratic society whose government power is
limited and does not act arbitrarily against citizens (Rokhlinasari & Hidayat, 2016;
Syamsir, 2014).
System of internal control process affected by an entity's board of directors,
management, and other personnel, designed to provide reasonable assurance regarding
the achievement of objectives related to operations, reporting and compliance. Presidential
Regulation No. 60/2008 defines the internal control system, commonly known as a
government internal control system (SPIP) (Supriaddin et al., 2022). A process that is
integral to the actions and activities carried out continuously by the leadership and all
employees to provide adequate assurance over the achievement of organizational objectives
through effective and efficient activities, reliability of financial reporting, safeguarding of
state assets, and compliance with laws and regulations. The implementation of a good
internal control system can effectively improve the reliability of the quality of financial
statements and can reduce the risk of fraud (Fazny & Setiyawati, 2019; S & Aisyah, 2017;
Susanti et al., 2024). Rosdiani (2011) stating that the internal control system has a
significant effect on the quality of financial statements, because the internal control
system, management will emphasize the importance of control so that it can produce
quality financial information.
Good Government Governance is the implementation of solid and responsible
development management (Wasdi, 2023), which is in line with the principles of democracy
and efficient markets (Arsad, 2023; Eldo et al., 2021), the avoidance of misallocation and
investment and the prevention of corruption both politically and administratively,
implementing budget discipline, and creating a legal and political framework for the growth
of business activities (Mardiasmo, 2018; Jatmiko & Gusmayanti, 2022). Good governance
implies that it is not only a government system as an activity but also direction, guidance,
and management, which can be interpreted as a clean government (Siskawati et al., 2020;
Aisyah et al., 2014). In addition, good employee competence greatly supports the
implementation of good financial management (Syahrani et al., 2023; Tambing et al.,
2022).
Tasikmalaya Regency demographically, based on the employment structure, the
population of Tasikmalaya Regency works in the agriculture, trade, and processing
industrial sectors. The welfare level of the people in Tasikmalaya Regency is reflected in
the Human Development Index (HDI), continues to increase. The same goes for the Village
Development Index (IDM), which is a reflection of the development of villages towards
advanced and independent villages with an increasing sustainable development
framework.
The urgency of poor financial management performance will cause problems. The
problems of governance, development, guidance and empowerment and financing outside
the plan, lack of order, budget and discipline as required by regulations. Furthermore, the
problem of indications of fraud is more complicated. Bad governance with characteristics
that are not conducive to development based on the specified programmed, inconsistent
with the set development priorities, regulations that cause a high-cost economy. In
addition, good financial management performance is in line with community participation
with the alignment of the Village Development Activity Plan (RKP) the Village Medium Term
Development Plan (RPJM) and the budget in accordance with the established Village
Revenue and Expenditure Budget (APBDes). Good financial performance is also beneficial
for villages because the formula for budget provision by the State Budget (APBN) includes
performance allocations. It provides an opportunity for villages to develop and become self-
reliant. The most important thing is the achievement of macro village RPJM target by
increasing the village.
Internal control includes the organizational plan and the various coordinated
methods by which measures are taken within a company. The objectives are to protect

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assets, check the accuracy and reliability of accounting data, improve operational
efficiency, and promote compliance with established managerial policies. It means that the
better internal control system, the better financial management performance.
The principles of good governance, the benefits that can be obtained include
improved performance through improved decision-making processes, increased efficiency,
and better public services Effective implementation of good governance has a positive
impact on the performance of a government agency, based on the objectives of the
organization. The implementation of good governance in government organizations also
ensures that the agency's performance is in line with the government's vision and mission.
Therefore, it can be explained that the better implementation of Good Government
Governance (GGG), the performance of financial management will increase.
Employee competence includes a deep understanding of accounting principles,
skills to record and manage financial transactions, and the ability to prepare financial
reports that are accurate and aligned with applicable standards. Human resources are one
of the determining factors for the success of an agency, and this success can be seen in in
the management of the resulting finances. Therefore, it can be explained that the better
competence of employees, the performance of financial management will improve.

2. RESEARCH METHOD

The method used in this research is a survey method with quantitative approach. The use
of a survey method with a quantitative approach in this study was chosen because it
provides the ability to measure the variables of internal control system, implementation of
Good Government Governance (GGG), employee competence, and financial management
performance in a quantifiable and numerical form. Moreover, to measure each variable, it
uses the following indicators.
Table 1. Variables Indicator
Variable Indicator Scale
Internal Control 1) Control Environment Ordinal
System (X1) 2) Risk Assessment
3) Control Activities
4) Information and Communication
5) Monitoring
The Implementation 1) Accountability Ordinal
of Good Government 2) Responsibility
Governance (X2) 3) Transparency
4) Fairness
5) Independency
(Kusmayadi et al., 2010)
Employee 1) Knowledge Ordinal
Competence 2) Skill
(X3) 3) Attitude
4) Traits
5) Motives
(Spencer & Spencer, 1993)
Financial 1) Economy Ordinal
Management 2) Efficiency
Performance (Y) 3) Effectiveness
(Mardiasmo, 2018)

The population in this study were developing villages in Tasikmalaya Regency based on the
Decree of the Director General of Village and Rural Development No.389.4.1/2021, consist
of 256 villages. To find out the sample size it uses the Slovin formula as the following below
(Asra & Prasetyo, 2015).

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N
𝑛= (1)
1+(N×𝑒 2 )

description:
n = sample size
N = Population
E = error tolerance

256
𝑛= = 156 (2)
1+(256×0,052)

Therefore, the sample of this research is 156 developing villages in Tasikmalaya Regency.
The sampling technique used in this study uses Proportionate stratified random sampling
because the population has members / elements that are not homogeneous and stratified.
The data analysis used in this study includes a classic assumption test in the form
of normality test, data quality test (validity and reliability, Successive Interval Method and
path analysis).
To determine the results of simultaneous hypothesis test, it uses the probability
value and t-statistic. The proposed hypothesis can be accepted or rejected, statistically it
can be seen from the level of significance. The significance level used in this study is 5%,
therefore the significance level is 0.05 to reject the proposed hypothesis. In this research,
the probability of making a wrong decision is 5% of the 95% probability of making the right
decision. The probability value or p-value with a significance level of 5% is <0.05. The basis
for the decision to reject or accept the hypothesis is as below. Hypothesis testing will begin
with hypothesis setting, significance level, criteria and conclusion. Hypothesis
determination results as follows
1) Partially
H01: ρYX1 = 0 the internal control system partially has no effect on the performance of
financial management of developing villages in Tasikmalaya.
Ha1: ρYX1 ≠ 0 the internal control system partially has a positive effect on the financial
management performance of developing villages in Tasikmalaya Regency.
H02: ρYX2 = 0 the implementation of good government governance partially has no effect
on the performance of financial management of developing villages in Tasikmalaya
Regency.
Ha2: ρYX2 ≠ 0 the implementation of good government governance partially has a positive
effect on the financial management performance of developing villages in Tasikmalaya
Regency.
H03: ρYX3 = 0 employee competence partially has no effect on the financial management
performance of developing villages in Tasikmalaya Regency.
Ha3: ρYX3 ≠ 0 employee competence partially has a positive effect on management
performance.
2) Simultaneously
H04: ρYX1 = ρYX2= ρYX3 = 0 Internal control system, implementation of good government
governance and employee competence simultaneously had no effect on the
performance of financial management of developing villages in Tasikmalaya Regency.
Ha4: ρYX1 ≠ρYX2≠ρYX3≠0 Internal control system, implementation of good government
governance and employee competence simultaneously have an effect on the
performance of financial management of developing villages in Tasikmalaya Regency.

Hypothesis testing with 95% conviction level (α = 0,05). With the terms of acceptance and
rejection of the hypothesis as the following:
if t sig < α then H0 rejected, thus Ha is accepted;
if t sig > α then H0 accepted, thus Ha is rejected.

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3. RESULTS AND DISCUSSIONS

A valid instrument means that the instrument can be used to measure what should be
measured (Sugiyono, 2019). To measure the validity of the instrument of each variable
described as following below.
1) Internal Control System Variable Validity Test (X1)
The following below are the results of validity test of Internal Control System variable
Table 2. Internal Control System Validity Test Results (X1)
Statement r-count r-table Criteria
X1.1 0,719 0,157 Valid
X1.2 0,776 0,157 Valid
X1.3 0,841 0,157 Valid
X1.4 0,751 0,157 Valid
X1.5 0,786 0,157 Valid
X1.6 0,788 0,157 Valid
X1.7 0,590 0,157 Valid
X1.8 0,782 0,157 Valid
X1.9 0,629 0,157 Valid
X1.10 0,569 0,157 Valid

2) Validity Test of Good Governance Implementation Variables (X2)

The following below is the result of the validity test of the Good Government Governance
Implementation variable
Table 3. Good Government Governance Implementation Validity Test (X2)
Statement r-count r-table Criteria
X2.1 0,513 0,157 Valid
X2.2 0,730 0,157 Valid
X2.3 0,699 0,157 Valid
X2.4 0,741 0,157 Valid
X2.5 0,581 0,157 Valid
X2.6 0,709 0,157 Valid
X2.7 0,694 0,157 Valid
X2.8 0,610 0,157 Valid
X2.9 0,629 0,157 Valid
X2.10 0,732 0,157 Valid

3) Employee Competency Variable Validity Test (X3)

The following are the results of the validity test of the Employee Competency variable
Table 4. Employee Competence Validity Test Result (X3)
Statement r-count r-table Criteria
X3.1 0,614 0,157 Valid
X3.2 0,702 0,157 Valid
X3.3 0,745 0,157 Valid
X3.4 0,783 0,157 Valid
X3.5 0,591 0,157 Valid
X3.6 0,687 0,157 Valid
X3.7 0,793 0,157 Valid
X3.8 0,540 0,157 Valid
X3.9 0,611 0,157 Valid
X3.10 0,728 0,157 Valid

4) Validity Test of Financial Management Performance Variables (Y)

The following are the results of the validity test of the Financial Management Performance
variable.

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Table 5. Validity Test Result of Financial Management Performance (Y)

Statement r-count r-table Criteria
Y1 0,437 0,157 Valid
Y2 0,350 0,157 Valid
Y3 0,302 0,157 Valid
Y4 0,660 0,157 Valid
Y5 0,632 0,157 Valid
Y6 0,658 0,157 Valid
Y7 0,745 0,157 Valid
Y8 0,588 0,157 Valid
Y9 0,629 0,157 Valid
Y10 0,582 0,157 Valid
Y11 0,599 0,157 Valid
Y12 0,614 0,157 Valid

The reliability test aims to see whether the questionnaire has consistency if the
measurement is carried out with the questionnaire repeatedly. The following table 6 below
is the result of reliability test
Tabel 6. Reliability Test Result
No Variable r-alpha r-table Criteria
1 Internal Control System 0,894 0,60 Reliable
2 Implementation of Good Government Governance 0,762 0,60 Reliable
3 Employee Competence 0,764 0,60 Reliable
4 Financial Management Performance 0,731 0,60 Reliable

3.1 Hypothesis Test Result

3.1.1 t-Test
To examine partially of each tool to determine which independent variable has an effect on
the dependent variable tested, the results are explained in the table below.
Tabel 7. Coefficientsa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients
B Std. Error Beta
1 (Constant) 19,084 3,337 5,719 ,000
X1 ,126 ,060 ,160 2,100 ,037
X2 ,157 ,077 ,161 2,025 ,045
X3 ,225 ,079 ,229 2,827 ,005
a. Dependent Variable: Y
Based on table 7, it can be explained that
1. Internal control system coefficient = 0.160, obtained sig. value of the Internal Control
System (X1) variable of 0.037 <0.05. Therefore, reject H01 and acceptHa1 or in other
words, the Internal Control System has a positive and significant effect on Financial
Management Performance.
2. The coefficient of Implementation of good government governance = 0.161, obtained sig
value. of the variable Implementation of good government governance of 0.045 <0.05.
Therefore, it rejects H02 and acceptsHa2 or in other words, the implementation of good
governance has a positive and significant effect on financial management performance.
3. Employee competency coefficient = 0.229, obtained sig value. of the Employee
Competency variable is 0.005 <0.05. Therefore, it rejects H03 and acceptsHa3 or in
other words, Employee Competence has a positive and significant effect on Financial
Management Performance.

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3.1.2 F Test
Based on the calculation results through the SPSS program, the values in Table 8 are
obtained as following below
Tabel 8. ANOVAa
Model Sum of df Mean F Sig.
Squares Square
1 Regression 660,214 3 220,071 8,682 ,000b
Residual 3852,702 152 25,347
Total 4512,916 155
a. Dependent Variable: Y
b. Predictors: (Constant), X3, X1, X2
The F sig. value is 0.000. which are the criteria for rejecting H0, if F sig < α, then
H0 is rejected and Ha is accepted and the validity has been tested. Thus, the Internal
Control System, Implementation of Good Government Governance and Employee
Competence simultaneously have a significant effect on Financial Management
Performance.
3.1.3 Correlation Test
Based on SPSS calculations, the correlation relationship is obtained explains that the
correlation between the Internal Control System with the Implementation of Good
Government Governance and Employee Competencies is 0.50 and 0.193 indicated that
each has a very weak influence. Implementation of Good Government Governance and
Employee Competence is 0.340, which means it has a weak influence.
Table 9. Correlations
X1 X2 X3 Y
X1 Pearson Correlation 1 ,050 ,193* ,213**
Sig. (2-tailed) ,532 ,016 ,008
N 156 156 156 156
X2 Pearson Correlation ,050* 1 ,340** ,247**
Sig. (2-tailed) ,532 ,000 ,002
N 156 156 156 156
X3 Pearson Correlation ,193* ,340** 1 ,315**
Sig. (2-tailed) ,016 ,000 ,000
N 156 156 156 156
Y Pearson Correlation ,213** ,247** ,315** 1
Sig. (2-tailed) ,008 ,002 ,000
N 156 156 156 156

Based on the results of data processing, it can be made in form of a path diagram and
structural equation by including the estimated coefficient of data processing results, the
path diagram and structural equation are shown in Figure 3 below.

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Figure 1. Path Diagram of the Research

Based on the test result, the government’s adoption of the internal control system
affects the quality of local government financial reporting is acceptable. The effect of the
effectiveness of the internal control system on the quality of financial reports from the
calculation results, the significance value (sig) of the variable effectiveness of the internal
control system on the quality of financial reports is 0,037, which means that the Internal
Control System has a positive and significant effect on Financial Management Performance.
This is in line with research by Afiah & Azwari (2015) that the effectiveness of internal
control has a significant effect on the quality of financial Reports. The implementation of
good government governance produces a significance value of 0.045 <0.05 through
calculations. sig value. of the variable Implementation of good government governance of.
Therefore, the implementation of good governance has a positive and significant effect on
financial management performance. These results confirm the research conducted by
Yasmin et al. (2021). The employee competency value is 0.005 <0.05, which means that
employee Competence has a positive and significant effect on Financial Management
Performance. In line with the result by Afiah et al. (2020) the higher employee competence
particularly related to knowledge, abilities, and values aspects owned that influence the
greater on earnings accounting information quality.

4. CONCLUSION

In order to achieved better development, Internal Control System with the Implementation
of Good Government Governance and Employee Competencies must be implemented
through concrete actions. Based on the analysis Internal control system, implementation
of good government governance and employee competence simultaneously have a
significant effect on financial management performance in developing villages in
Tasikmalaya Regency. The performance of financial management of developing villages in
Tasikmalaya Regency has a weakness in that the village government depends on debt for
financing, to reduce the village government's dependence on debt for financing, it should
strengthen the village's original income and optimize existing resources. This can be done
by increasing the efficiency of village financial management, increasing revenue from local
economic sectors, and developing programs to reduce dependence on external loans. For
future researchers, expanding the research object to include villages from various
geographical, social, and economic contexts will provide a more holistic insight into the
factors that influence village financial management performance.

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ACKNOWLEDGEMENTS

Author would like to express gratitude the people who help this research and all supporting
from the university

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